The final liability appearing on a company’s balance sheet iscommitments and contingenciesalong with a reference to thenotes to the financial statements. No amount is shown on the balance sheet for this item. The notes for commitments and contingencies could include the following disclosures: ...
borrowings, other long-term liability, deferred tax liabilities and derivative financial instruments. wingtaiproperties.com 其他負債包括應付稅項、借款、其他 長期 負債 遞延 稅項負債及衍生金融工具。 wingtaiproperties.com [...] utilize such bonds as long-term assets to match their long-term liabili...
A long-term liability is an obligation resulting from a previous event that is not due within one year of the date of the balance sheet (or not due within the company’s operating cycle if it is longer than one year). Long-term liabilities are also known as noncurrent liabilities. Exampl...
company’sincome statementmay be greater than the taxable income on its tax return. It is because accounting is done on an accrual basis, whereas tax computation is on acash basis of accounting. Such a difference leads to the creation ofdeferred tax liabilityon the company’s balance sheet. ...
A long-term liability is a loan that will not be fully repaid in the current period. Take a bank loan or mortgage for example. These loans typically have 15 or 30 year terms, so the borrower won’t actually pay off the entire balance and retire the loan in the current period. It wil...
16.In the balance sheet, it is shown as a reduction in the amount of the long-term liability. Thus, the net liability originally is equal to the amount borrowed.在资产负债表中,它作为长期负债的减项。从而,最初的负债净额等于借入金额。
Balance sheetLife insuranceModel pointsAsset–liability managementGuaranteed interest rateCohortsNew businessIn this paper, we devise a stochastic asset鈥搇iability management (ALM) model for a life insurance company and analyze its influence on the balance sheet within a low-interest rate environment. ...
As the maturity date of a long-term liability approaches, the obligation eventually becomes due within the current period. 在一项长期负债接近到期日时,它最终会在本期内到期。 Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilitie...
stockholders’equityisincreasedbythecarryingamountofthebondsconverted.CurrentPortionofLong-TermDebt •Serialbondsandserialnotesarepayableininstallments.•Theportionpayablewithinoneyearisacurrentliability.•Theremainingdebtislongterm.ReportLiabilitiesontheBalanceSheet ...
it can be trickier. For example, a long-term debt such as a mortgage would be treated as a long-term liability and recorded as such. However, a portion of that same loan will be due in the current year. That particular portion is categorized separately on the balance sheet as acurrent...